COURSE SYLLABUS
FOREIGN TRADE TRANSACTION ACCOUNTING
| 1 |
Course Title: |
FOREIGN TRADE TRANSACTION ACCOUNTING |
| 2 |
Course Code: |
MVUZ112 |
| 3 |
Type of Course: |
Compulsory |
| 4 |
Level of Course: |
Short Cycle |
| 5 |
Year of Study: |
1 |
| 6 |
Semester: |
2 |
| 7 |
ECTS Credits Allocated: |
3 |
| 8 |
Theoretical (hour/week): |
2 |
| 9 |
Practice (hour/week) : |
0 |
| 10 |
Laboratory (hour/week) : |
0 |
| 11 |
Prerequisites: |
None |
| 12 |
Recommended optional programme components: |
None |
| 13 |
Language: |
Turkish |
| 14 |
Mode of Delivery: |
Face to face |
| 15 |
Course Coordinator: |
Öğr.Gör. YASER GÜRSOY |
| 16 |
Course Lecturers: |
Meslek Yüksekokulları Yönetim Kurullarının görevlendirdiği öğretim elemanları. |
| 17 |
Contactinformation of the Course Coordinator: |
Öğr. Gör. Yaser GÜRSOY, U.Ü.S.B.M.Y.O
"ygursoy@uludag.edu.tr"
0 224 261 55 40 - 41, Dhl: 60516 |
| 18 |
Website: |
|
| 19 |
Objective of the Course: |
Import,export, export recorded buying-sales,free zone, transit and other foreign trade company’s accounting process. |
| 20 |
Contribution of the Course to Professional Development |
To gain command of foreign trade accounting procedures in companies and accounting offices. |
| 21 |
Learning Outcomes: |
| 1 |
To make export, accounting and cost process;
|
| 2 |
To make import, accounting and cost process;
|
| 3 |
To make accounting process of import and export payments received,;
|
| 4 |
To make accounting process of buying-selling,VAT of export recorded goods;
|
| 5 |
To make incentive process of importing and exporting.;
|
| 6 |
To make accounting and cost process of free zones;
|
| 7 |
To make accounting and cost process of transit trading.;
|
| 8 |
To take back VAT payment at exporting,applying risk analyses process.;
|
| 9 |
To make accounting process of financial methods for exporting and importing.;
|
| 10 |
To organise the e-declaration,documents according to accounting standarts.;
|
|
| Week |
Theoretical |
Practical |
| 1 |
Delivery, payments types and importance of the documents at accounting. |
|
| 2 |
Foreign Trade Regimes. Foreign Exchange Legislation and Tax Laws. |
|
| 3 |
Uniform chart of accounts process and the importance of actual exports.
Export accounting procedures. |
|
| 4 |
Receiving the payments of exports and end of period accounting process. |
|
| 5 |
The accounting process of import recorded buying-selling. |
|
| 6 |
Import accounting procedures.
Calculation of import cost, transfer transactions |
|
| 7 |
Application example. |
|
| 8 |
e-Commerce, e-Export, e-Import operations accounting applications. |
|
| 9 |
Transit trade, Transit Transport, Logistics Accounting. |
|
| 10 |
VAT process and accounting for exporting. |
|
| 11 |
VAT process and accounting for export-recorded sales. |
|
| 12 |
Accounting procedures in free zones. |
|
| 13 |
Y.B.E. exporting and sales accounting process with special invoices |
|
| 14 |
State aids. Finance techniques accounting in foreign trade. |
|
| 23 |
Textbooks, References and/or Other Materials: |
“Dış Ticaret İşlemleri Muhasebesi”
Öğr. Gör. Yaser GÜRSOY,
Ekin Kitabevi. Bursa
|
| 24 |
Assesment |
|
| TERM LEARNING ACTIVITIES |
NUMBER |
PERCENT |
| Midterm Exam |
1 |
20 |
| Quiz |
1 |
20 |
| Homeworks, Performances |
0 |
0 |
| Final Exam |
1 |
60 |
| Total |
3 |
100 |
| Contribution of Term (Year) Learning Activities to Success Grade |
40 |
| Contribution of Final Exam to Success Grade |
60 |
| Total |
100 |
| Measurement and Evaluation Techniques Used in the Course |
Measurement and evaluation is carried out according to the principles of Bursa uludag University Associate and Undergraduate Education Regulation. |
| Information |
Results are determined with the letter grade determined by the student automation system. |
| 25 |
|
ECTS / WORK LOAD TABLE |
| Activites |
NUMBER |
TIME [Hour] |
Total WorkLoad [Hour] |
| Theoretical |
1 |
14 |
14 |
| Practicals/Labs |
2 |
14 |
28 |
| Self Study and Preparation |
1 |
18 |
18 |
| Homeworks, Performances |
0 |
0 |
0 |
| Projects |
0 |
0 |
0 |
| Field Studies |
0 |
0 |
0 |
| Midtermexams |
1 |
15 |
15 |
| Others |
0 |
0 |
0 |
| Final Exams |
1 |
15 |
15 |
| Total WorkLoad |
|
|
90 |
| Total workload/ 30 hr |
|
|
3 |
| ECTS Credit of the Course |
|
|
3 |
| 26 |
CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS |
|
PQ1
|
PQ2
|
PQ3
|
PQ4
|
PQ5
|
PQ6
|
PQ7
|
PQ8
|
PQ9
|
PQ10
|
PQ11
|
PQ12
|
PQ13
|
PQ14
|
|
LO1
|
4
|
4
|
4
|
4
|
5
|
4
|
4
|
4
|
4
|
3
|
3
|
5
|
3
|
4
|
|
LO2
|
4
|
4
|
4
|
3
|
5
|
4
|
3
|
3
|
4
|
3
|
3
|
5
|
3
|
4
|
|
LO3
|
4
|
4
|
4
|
4
|
5
|
4
|
4
|
4
|
4
|
3
|
4
|
5
|
4
|
4
|
|
LO4
|
4
|
4
|
4
|
5
|
5
|
4
|
5
|
5
|
4
|
3
|
5
|
5
|
5
|
5
|
|
LO5
|
4
|
4
|
4
|
5
|
5
|
4
|
5
|
5
|
4
|
3
|
5
|
5
|
5
|
5
|
|
LO6
|
3
|
3
|
4
|
4
|
5
|
3
|
2
|
3
|
3
|
3
|
3
|
3
|
3
|
3
|
|
LO7
|
2
|
3
|
4
|
5
|
5
|
4
|
3
|
3
|
3
|
4
|
5
|
3
|
4
|
5
|
|
LO8
|
4
|
4
|
4
|
3
|
5
|
4
|
3
|
4
|
4
|
3
|
4
|
5
|
4
|
5
|
|
LO9
|
4
|
4
|
4
|
4
|
5
|
4
|
4
|
4
|
4
|
3
|
4
|
5
|
4
|
4
|
|
LO10
|
4
|
4
|
4
|
5
|
5
|
4
|
5
|
5
|
4
|
3
|
5
|
5
|
5
|
5
|
|
| LO: Learning Objectives |
PQ: Program Qualifications |
| Contribution Level: |
1 Very Low |
2 Low |
3 Medium |
4 High |
5 Very High |
